Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not
Author
Abstract
Suggested Citation
DOI: 10.1023/A:1016524221236
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Razin, Assaf & Sadka, Efraim, 1991.
"International tax competition and gains from tax harmonization,"
Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
- Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
- Huizinga, Harry & Nielsen, Soren Bo, 2003.
"Withholding taxes or information exchange: the taxation of international interest flows,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 39-72, January.
- Harry Huizinga & Søren Bo Nielsen, "undated". "Withholding Taxes or Information Exchange: The Taxation of International Interest Flows," EPRU Working Paper Series 00-19, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Douglas W. Diamond & Philip H. Dybvig, 2000.
"Bank runs, deposit insurance, and liquidity,"
Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 24(Win), pages 14-23.
- Diamond, Douglas W & Dybvig, Philip H, 1983. "Bank Runs, Deposit Insurance, and Liquidity," Journal of Political Economy, University of Chicago Press, vol. 91(3), pages 401-419, June.
- Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
- Bacchetta, Philippe & Espinosa, Maria Paz, 1995.
"Information sharing and tax competition among governments,"
Journal of International Economics, Elsevier, vol. 39(1-2), pages 103-121, August.
- Bacchetta, P. & Paz Espinosa, M., 1992. "Information Sharing and Tax Competition Among Governments," UFAE and IAE Working Papers 173.92, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Philippe Bacchetta & Maria Paz Espinosa, 1993. "Information Sharing and Tax Competition Among Governments," CEPR Financial Markets Paper 0028, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
- Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(4), pages 507-534, October.
- Michael Keen & David E. Wildasin, 2000.
"Pareto Efficiency in International Taxation,"
CESifo Working Paper Series
371, CESifo.
- Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, University Library of Munich, Germany.
- Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 275-293, May.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Wolfgang Eggert & Martin Kolmar, 2004.
"The Taxation of Financial Capital under Asymmetric Information and the Tax‐competition Paradox,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(1), pages 83-106, March.
- Eggert, Wolfgang & Kolmar, Martin, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CoFE Discussion Papers 03/07, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Wolfgang Eggert & Martin Kolmar, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CESifo Working Paper Series 1074, CESifo.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.
- Tina Klautke & Alfons J. Weichenrieder, 2010.
"Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects,"
Fiscal Studies, Institute for Fiscal Studies, vol. 31(1), pages 151-170, March.
- Tina Klautke & Alfons J. Weichenrieder & Alfons Weichenrieder, 2008. "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series 2300, CESifo.
- Lars Gläser & Martin Halla, 2008.
"Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
- Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
- Wolfgang Eggert & Laszlo Goerke, "undated".
"Fiscal Policy, Economic Integration and Unemployment,"
EPRU Working Paper Series
02-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
- Wolfgang Eggert & Laszlo Goerke, 2003. "Fiscal Policy, Economic Integration and Unemployment," CESifo Working Paper Series 1102, CESifo.
- Katarzyna Bilicka & Clemens Fuest, 2014.
"With which countries do tax havens share information?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
- Katarzyna Bilicka and Clemens Fuest, 2012. "With which countries do tax havens share information?," EUI-RSCAS Working Papers 6, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
- Katarzyna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," RSCAS Working Papers 2012/06, European University Institute.
- Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.
- Niels Johannesen & Gabriel Zucman, 2014.
"The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
- Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
- Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
- Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
- Aronsson, Thomas & Sjögren, Tomas, 2014.
"Tax policy and present-biased preferences: Paternalism under international capital mobility,"
Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 298-316.
- Aronsson, Thomas & Sjögren, Tomas, 2011. "Tax Policy and Present-Biased Preferences: Paternalism under International Capital Mobility," Umeå Economic Studies 833, Umeå University, Department of Economics.
- Dimitri Paolini & Pasquale Pistone & Giuseppe Pulina & Martin Zagler, 2016.
"Tax treaties with developing countries and the allocation of taxing rights,"
European Journal of Law and Economics, Springer, vol. 42(3), pages 383-404, December.
- PAOLINI, Dimitri & PISTONE, Pasquale & pulina, GIUSEPPE & ZAGLER, Martin, 2011. "Tax treaties and the allocation of taxing rights with developing countries," LIDAM Discussion Papers CORE 2011042, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Dimitri PAOLINI & Pasquale PISTONE & Giuseppe PULINA & Martin ZAGLER, 2016. "Tax treaties with developing countries and the allocation of taxing rights," LIDAM Reprints CORE 2899, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
- Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009.
"Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive,"
CESifo Working Paper Series
2675, CESifo.
- Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
- Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
- Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
- Thomas Rixen & Peter Schwarz, 2012.
"How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States,"
Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
- Rixen, Thomas & Schwarz, Peter, 2011. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," SocArXiv x3rhq, Center for Open Science.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Michael Keen & Jenny Ligthart, 2006.
"Incentives and Information Exchange in International Taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 163-180, May.
- Keen, M. & Ligthart, J.E., 2004. "Incentives and Information Exchange in International Taxation," Discussion Paper 2004-54, Tilburg University, Center for Economic Research.
- Keen, M. & Ligthart, J.E., 2004. "Incentives and Information Exchange in International Taxation," Other publications TiSEM 4d61e718-f4cf-4b98-bf3b-5, Tilburg University, School of Economics and Management.
- Thomas Aronsson & Olof Johansson‐Stenman & Tomas Sjögren, 2019.
"Social Comparisons and Optimal Taxation in a Small Open Economy,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1500-1532, October.
- Aronsson, Thomas & Johansson-Stenman, Olof & Sjögren, Tomas, 2016. "Social Comparisons and Optimal Taxation in a Small Open Economy," Working Papers in Economics 658, University of Gothenburg, Department of Economics.
- Aronsson, Thomas & Johansson-Stenman, Olof & Sjögren, Tomas, 2016. "Social Comparisons and Optimal Taxation in a Small Open Economy," Umeå Economic Studies 933, Umeå University, Department of Economics.
- Beckmann, Klaus & Engelmann, Dennis, 2008. "Steuerwettbewerb und Finanzverfassung," Working Paper 82/2008, Helmut Schmidt University, Hamburg.
- Ligthart, Jenny E., 2007. "Information sharing for consumption tax purposes: An empirical analysis," Information Economics and Policy, Elsevier, vol. 19(1), pages 24-42, March.
- Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(1), pages 81-110, January.
- Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
- Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Marcelo Arbex & Sidney Caetano, 2016. "Welfare Implications of AEoI," Working Papers 1608, University of Windsor, Department of Economics.
- Kächelein, Holger, 2004. "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series 51, Bamberg University, Bamberg Economic Research Group.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Wolfgang Eggert & Martin Kolmar, 2004.
"The Taxation of Financial Capital under Asymmetric Information and the Tax‐competition Paradox,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(1), pages 83-106, March.
- Wolfgang Eggert & Martin Kolmar, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CESifo Working Paper Series 1074, CESifo.
- Eggert, Wolfgang & Kolmar, Martin, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CoFE Discussion Papers 03/07, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Fuest, Clemens & Huber, Bernd, 2001.
"Why is there so little tax coordination? The role of majority voting and international tax evasion,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 299-317, April.
- Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Munich Reprints in Economics 20310, University of Munich, Department of Economics.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Huizinga, Harry & Nielsen, Søren Bo, 2008.
"Must losing taxes on saving be harmful?,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1183-1192, June.
- Huizinga, Harry & Nielsen, Søren Bo, 2004. "Must losing taxes on saving be harmful?," Working Papers 15-2004, Copenhagen Business School, Department of Economics.
- Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, March.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Koenig, Tobias & Wagener, Andreas, 2013. "Tax structure and government expenditures with tax equity concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 137-153.
- Eggert, Wolfgang & Haufler, Andreas, 1999.
"Capital taxation and production efficiency in an open economy,"
Economics Letters, Elsevier, vol. 62(1), pages 85-90, January.
- Eggert, Wolfgang & Haufler, Andreas, 1999. "Capital taxation and production efficiency in an open economy," Munich Reprints in Economics 20564, University of Munich, Department of Economics.
- Thomas Hemmelgarn & Gaëtan Nicodème, 2009.
"Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive,"
Working Papers CEB
09-023.RS, ULB -- Universite Libre de Bruxelles.
- Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
- Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
- Huizinga, Harry & Nielsen, Soren Bo, 2002.
"The coordination of capital income and profit taxation with cross-ownership of firms,"
Regional Science and Urban Economics, Elsevier, vol. 32(1), pages 1-26, January.
- Harry Huizinga & Søren Bo Nielsen, "undated". "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," EPRU Working Paper Series 96-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Discussion Paper 1996-104, Tilburg University, Center for Economic Research.
- Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Other publications TiSEM 99e6f8a2-0967-4890-8330-e, Tilburg University, School of Economics and Management.
- Liontos, George & Philippopoulos, Apostolis, 2023. "Who benefits from international fiscal cooperation? The role of cross-country asymmetries," The Journal of Economic Asymmetries, Elsevier, vol. 27(C).
- Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo.
- Braid, Ralph M., 2005. "Tax competition, tax exporting and higher-government choice of tax instruments for local governments," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1789-1821, September.
- Katarzyna Bilicka & Clemens Fuest, 2014.
"With which countries do tax havens share information?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
- Katarzyna Bilicka and Clemens Fuest, 2012. "With which countries do tax havens share information?," EUI-RSCAS Working Papers 6, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
- Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.
- Katarzyna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," RSCAS Working Papers 2012/06, European University Institute.
- Lars Gläser & Martin Halla, 2008.
"Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
- Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
- Wolfgang Eggert & Laszlo Goerke, "undated".
"Fiscal Policy, Economic Integration and Unemployment,"
EPRU Working Paper Series
02-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
- Wolfgang Eggert & Laszlo Goerke, 2003. "Fiscal Policy, Economic Integration and Unemployment," CESifo Working Paper Series 1102, CESifo.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
- Koskela Erkki & Schöb Ronnie, 2002.
"Why Governments Should Tax Mobile Capital in the Presence of Unemployment,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-22, January.
- Erkki Koskela & Ronnie Schöb, "undated". "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," EPRU Working Paper Series 98-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Erkki Koskela & Ronnie Schöb, 1998. "Why Governments should Tax Mobile Capital in the resence of Unemployment," CESifo Working Paper Series 175, CESifo.
More about this item
Keywords
tax competition; information exchange;Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:9:y:2002:i:4:p:465-482. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.